Last year I wrote a Mercia Blog post on what was then called the “Small Business, Enterprise and Employment Bill” – the statistics show that this was one of the least read posts ever written but, given the excitement of that title, this would surprise no-one!

The Bill received Royal Assent on 26 March 2015 and soon its effects will be felt. No attempt is being made in this blog to show any particular detail but we are merely outlining a small number of the most important issues.